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mainly it convert by a software. you can convert it by online or of line. I have some tutorial to convert PSD to HTML:
From PSD to HTML, Building a Set of Web Designs Step by Step
Build a Sleek Portfolio Site from Scratch
Encoding a Photoshop Mockup into XHTML and CSS
Tutorial: Coding a Layout
From PSD to HTML – How to turn your designs into usable web interfaces
How to Convert a PSD to XHTML
Converting a Photoshop Mockup
Coding Your 1st PSD Tutorial
Creating a CSS Layout from Scratch
From PSD to CSS/HTML in Easy Steps

Here great information is provided regarding how to convert PSD into Html. and i would like to say some thing about the same and it is
Mark certain layers with tags according to the PSD to HTML documentation. To convert Photoshop layer into a link, input form, list, table, etc you should mark it with a specific PSD to HTML tag.
Group layers logically. Some inexperienced web designers do not maintain good layers structure in PSD template. Professional web designers always unite layers logically into Photoshop layer groups and thus maintain strict structure in a PSD template. We recommend to unite all layers into logical groups. It will help the service to create correct HTML document structure from your PSD design.
Merge layers of one image into single Smart Object. Usually designers use several layers to represent one image. Remember, that each visible Photoshop layer will be converted into a distinct HTML element. Usuallyt, you don’t want to have 5-10 CSS layers to represent one image in your HTML markup. So, you should convert these layers into a single Smart Object.

I tried an e-book to solve that problem and it went pretty well actually. I recommend you to use Artmov's How to Convert PSD into HTML e-book guide. It is described very clearly in that e-book. Additionally, you can also convert PSD to CSS by using this guide. Hope you'll like it...

Well, PSD contains multiple layers. We use these layer properties and use them in our HTML and CSS. This way layer properties converted into HTML. Layer properties gives all the information about the element, so that it can be used within HTML to create Websites. Best practice is to use the ADOBE latest Photoshop Version "CS6".